| 企业年金的国际比较及我国企业年金制度改革的探析 |
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| 引用本文： | 徐海霞. 企业年金的国际比较及我国企业年金制度改革的探析[J]. 改革与战略, 2010, 26(9) |
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| 作者姓名： | 徐海霞 |
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| 作者单位： | 上海应用技术学院劳动与社会保障系,上海,200235 |
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| 基金项目： | 2009年上海市科技教育工作委员会、上海市教委优秀青年教师科研专项基金( |
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| 摘 要： | 我国的企业年金目前正处于起步阶段,还没有一套完善的企业年金制度。与企业年金发达国家相比,我国现行企业年金制度存在着明显的法律法规缺失、政府税收优惠不明显及基金投资渠道不合理的现象。借鉴国外经验,结合我国企业年金的现状和发展趋势,我国多层次养老保障体系中企业年金制度的设计应及时建立针对企业年金的法律法规体系;合理发挥政府的引导作用,强化对企业年金的监管和扶持;结合实际逐步拓宽我国企业年金基金的投资渠道。
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| 关 键 词： | 企业年金 补充养老保险 政府监管 基金投资 |
International Comparisons of Occupational Pension and Research of Reforming Occupational Pensions in China |
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| Xu Haixia. International Comparisons of Occupational Pension and Research of Reforming Occupational Pensions in China[J]. Reformation & Strategy, 2010, 26(9) |
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| Authors: | Xu Haixia |
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| Affiliation: | Xu Haixia(Department of Labor and Social Security; Shanghai Institute of Technology; Shanghai 200235); |
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| Abstract: | The occupational pension in China is currently in the primary stage and we still don t have a set of system on occupational pension.Comparing with the developed countries,our system of occupational pension is still unreasonable on lacking rules and regulations,substandard governmental regulation,unreasonable channels of fund investment.Learning from experience of foreign countries and combining with actuality and developing trend,the system design of occupational pension in our various levels of pension is ... |
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| Keywords: | occupational pension supplementary pensions governmental regulation fund investment |
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